An avant-garde clothing manufacturer runs a series of high-profile, risque ads on a billboard on highway 101 and regularly collects protest calls from people who are offended by them. the company has no idea how many people in total see the ad, but it has been collecting statistics on the number of phone calls from irate viewers: type description number of complaints r offensive racially/ethnically 1515 m demeaning to men 1313 w demeaning to women 1919 i ad is incomprehensible 88 o other 55

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november. materials conversion costs total equivalent units